Berry v. Commissioner

CAMERON E. BERRY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Berry v. Commissioner

Docket No. 33025-83

United States Tax Court

T.C. Memo 1991-145; 1991 Tax Ct. Memo LEXIS 164; 61 T.C.M. (CCH) 2295; T.C.M. (RIA) 91145;

April 2, 1991, Filed

Decision will be entered under Rule 155.

Cameron E. Berry, pro se.

Steven M. Roth, for the respondent.

FAY, Judge.

FAY

MEMORANDUM FINDINGS OF FACT AND OPINION

This case was assigned to Special Trial Judge Helen A. Buckley pursuant to the provisions of section 7443A(b) of the Code and Rules 180, 181, and 182. 1 The Court agrees with and adopts the opinion…